Overview of Payroll in Spain
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Country
Spain
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learning hour's
6
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Material Year
2024
Overview
Spain has one of the more complicated reporting requirements, which not every employer understands. There are also regional differences for certain deductions and a wider range of statutory leave than in other European countries so payroll can be quite complex to administer.
Who is this course for?
This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in Spain and need to have an understanding of the legislative and legal requirements involved.
What will you achieve?
Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in Spain, are clear about employer obligations, know what they need to do on both a periodic and annual basis, can answer employee queries and check payslips. Even if payrolls are outsourced it is still the employer’s responsibility to ensure all obligations are met and that tax and social security are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf.
What will be covered?
Country Overview:
- A brief overview of Spain and its business culture
- Certificates required and registrations (including CIF
- NIE and CCC)
Employment Law:
- Employment law (including collective bargaining agreements and union involvement, hiring employees, work permits and visas, types of employment contract, probationary period, working time, overtime and national minimum wage)
- Business expenses and benefits in kind
- Statutory reporting requirements
Tax:
- Income tax (including IRPF, National and Regional Tax withholding, tax certificate, Modello 111216190 and 296, Form 145, special arrangements for non-residents, including Beckham’s Law)
Social Insurance:
- Social security (including Seguridad, Social contributions groups and rates exemptions and declarations TC1 and 2SEPETGSS)
Payroll Administration:
- Glossary of terms and abbreviations used in payroll
- Payroll administrative requirements (including registration of starters, leavers and changes dismissals and severance payment, collective dismissals, collective terminations, redundancies and layoffs, month 13 payments)
- Gross pay elements
- Deductions and pensions
- Understanding the Spanish payslip
Leave:
- How to process leave payments (including sickness – Incapacidad Temporal, annual holiday entitlement, public holidays, maternity paternity, adoption and parental leave, force majeure, compassionate leave, nursing care leave, educational leave and child sickness)
Summary
Some employers struggle to understand the complicated reporting requirements in Spain. This course offers a comprehensive look at the regional differences in deductions and the wide range of statutory leave, delivering the fundamentals of payroll processing in Spain so your company can be compliant and ensure that providers are working efficiently too.
Course Trainers
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Nuria
International Payroll ManagerOur specialist is an experienced International Payroll Specialist with over a decade of experience in managing global payroll operations, process improvement and team leadership. Throughout her career, she has held roles of increasing responsibility, managing international payroll processes across multiple regions and ensuring compliance with local regulations. Nuria is passionate about delivering payroll excellence, improving processes and building collaborative, high performing teams. Her international experience and commitment to accuracy make her a trusted leader in the payroll industry.
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